Montana § 15-23-104 - Failure To File -- Estimate By Department -- Penalty
Full text of Montana Montana Code Annotated § 15-23-104 — Failure To File -- Estimate By Department -- Penalty, with citation guidance and answers to common questions.
§ 15-23-104. Failure To File -- Estimate By Department -- Penalty
Failure to file -- estimate by department -- penalty. (1) If any person fails to file a report or return within the time established in 15-23-103 or by a later date approved by the department, the department shall estimate the value of the property that should have been reported on the basis of the best available information. In estimating the value of the net proceeds of mines, the department shall proceed under 15-23-506 , and in estimating the value of the gross proceeds of coal mines, the department shall proceed under 15-35-107 . In estimating the value of all other property subject to assessment under parts 2 through 4 of this chapter, the department shall proceed under 15-1-303 . In estimating value under this section, the department may subpoena a person or the person's agent as specified in 15-1-302 . An assessment pursuant to parts 5, 7, and 8 of this chapter based on estimated value or imputed value is subject to review under 15-1-211 and mediation under 15-1-212 . For each month or part of a month that a report is delinquent, the department shall impose and collect a $25 penalty, with the total not to exceed $200, and shall deposit the penalty to the credit of the general fund. The department shall assess a penalty of 1% of the tax due for each month or part of a month that the report is delinquent. The department shall notify the county treasurer of each affected county of the amount of the penalty, and the treasurer shall collect the penalty in the same manner as the taxes to which the penalty applies. (2) For a delinquency in reporting under 15-23-212 , the department shall assess a penalty of 1% of the tax due for each month or part of a month that the report is delinquent.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-23-104
What does Montana Code Annotated § 15-23-104 cover?
Section 15-23-104 ("Failure To File -- Estimate By Department -- Penalty") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-23-104?
A common citation format is "Montana Code Annotated § 15-23-104" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-23-104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.